Unpaid Taxes

Treasury written question – answered on 22nd March 2023.

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Photo of James Murray James Murray Shadow Financial Secretary (Treasury)

To ask the Chancellor of the Exchequer, pursuant to the Answer of 9 March 2023 to Question 159070 on Unpaid Taxes, what the categories are of penalty data recorded on the HMRC national penalty processing system.

Photo of Victoria Atkins Victoria Atkins The Financial Secretary to the Treasury

The National Penalties Processing System [NPPS] is a standalone system and is not used to record all penalties charged by HMRC across all of its compliance or wider activities. We have interpreted your request as asking for a list of the different penalty types processed via NPPS.

Currently, the penalty categories processed via NPPS are:

General Penalty types

- Inaccuracies within returns or documents

- Failure to Notify

- Deliberate Withholding of Information

- Failure to file returns on time

Counter Avoidance Penalty types

- Serial Tax Avoidance Regime

- General Anti-Avoidance Rule

- Counter avoidance Enables

- Disclosure of Tax Avoidance Schemes

- Promotion of Tax Avoidance Schemes

Offshore Penalty

- Failure to Correct

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